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Simply Reviewto you · just now

Hi Thandi,

I reviewed the attached financial statements and found 6 matters worth checking before sign-off.

HighPage 14 · Note 7

Reserve fund movement does not reconcile

The opening balance, contributions and expenditure imply R1.505m, but the note presents a closing balance of R1.39m.

ActionReconcile the movement and update the note or closing balance.
MediumPage 18 · Note 10

Special levy disclosure appears incomplete

R360k is included in levy income, but the note does not explain the levy's purpose, approval or collection period.

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New email9:41
Toreview@simplyagent.co.za
SubjectSilver Lakes Body Corporate AFS
PDFSilver-Lakes-AFS-2026.pdf2.8 MB
Simply reviews
Reply received6 findings worth checkingSame thread

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HighPage 14 · Note 7 · Reserve fund
Illustrative finding

Reserve fund movement does not reconcile

Evidence

Opening balance of R1.24m, contributions of R480k and expenditure of R215k imply R1.505m. The closing balance shown is R1.39m.

Why it matters

The disclosed movement does not mathematically reconcile.

Suggested action

Reconcile the fund movement and update either the note or the closing balance.

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